New cases completed only after scrutiny. - Income Tax - 1499/CBDT

INSTRUCTION NO. 1499/CBDT Dated: February 22, 1983 Section(s) Referred: 143(1) Statute: Income - Tax Act, 1961 Attention is invited to the revised Annexure "B" of the Action Plan 1980-81 forwarded under the Chairman's D.O. letter No. 17/1/80/OD-DOMS dated 23rd May, 1980 and further clarifications given in Board's Instruction No. 1861 (F.No. 201/110/80-ITA.II) dated 14th October, 1980 regarding picking up of cases for completion by way of scrutiny or by way of summary. Item No. 13 stipulates that all new cases will be completed only after scrutiny. 2. The Board had occasion to re-examine the matter in the light of the frequent requests made by various Commissioners of Income-tax expressing their concern at the heavy workload of scrutiny assessment mainly because all new cases fall in the scrutiny basket. It has now been decided that assessments in all new cases (Whether detected in survey or on account of voluntary returns) with returned income upto Rs. 25,000 may be completed in a Summary manner subject to other conditions of the summary assessment scheme being satisfied. 3. It has been further decided that the percentage of Random Selection of cases of such assessments shall be increased from 2% to 5% and to facilitate selection, such cases shall be entered separately in the Demand and Collection Register. 4. The existing instructions may please be treated to have been modified to the above extent. 5. These instructions will come into force with immediate effect. 6. These instructions may please be brought to the notice of the officers working under you.